To achieve the settlor's tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the settlor's probable intention. The court may provide that the modification has retroactive effect.
Me. Rev. Stat. tit. 18-B, § 416
Modification to achieve settlor's tax objectives
PL 2003, c. 618, §A1 (NEW)
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.